问题已解决
老師,政府撥款用于支付工人工資記入什么科目(??顚S茫┮徊糠质怯糜诓鑸@工資,一部分用于制茶師工資



借銀行存款貸,專項應(yīng)付款,
借應(yīng)付職工薪酬貸銀行存款
借專項應(yīng)付款貸營業(yè)外收入。
2020 08/04 19:26

84785022 

2020 08/04 19:28
必須用應(yīng)付職工薪酬來核算嗎?

郭老師 

2020 08/04 19:29
你好,是你單位職工的工資嗎?

84785022 

2020 08/04 19:32
是政府撥款給茶廠,的,用來支付茶園人工工資(臨時請的),還有2個公司職工(制茶師)。

郭老師 

2020 08/04 19:33
借主營業(yè)務(wù)成本貸銀行存款,如果他指定的是工資,營業(yè)外收入交稅

84785022 

2020 08/04 19:35
用專項應(yīng)付款核算,沒按主營業(yè)務(wù)收入核算

郭老師 

2020 08/04 19:36
你們屬于什么行業(yè)的?發(fā)工資記在哪個科目?

84785022 

2020 08/04 19:39
平時的發(fā)工資記入管理費(fèi)用,通過應(yīng)付職工薪酬來核算的。但是政府撥款我單獨(dú)做的專項帳,茶園工資可以入:生產(chǎn)性生物資產(chǎn),但是制茶師記入什么科目不清楚

郭老師 

2020 08/04 19:59
你們單位主營是什么的?

84785022 

2020 08/04 20:17
生產(chǎn)茶葉賣茶葉

郭老師 

2020 08/04 20:18
你好,屬于主營業(yè)務(wù)成本或者勞務(wù)成本
